What is an ITIN (Individual Taxpayer Identification Number)?

What an ITIN is

An Individual Taxpayer Identification Number (ITIN) is a tax processing number. The IRS issues it to people who need a US taxpayer identification number for federal tax purposes but aren’t eligible for a Social Security number (SSN).

Immigration status doesn’t matter. The IRS says resident aliens, nonresident aliens and their spouses and dependents can all apply, as long as they have a federal tax reason to.

What an ITIN number looks like

An ITIN has nine digits, always starts with 9 and uses the same layout as an SSN. ITIN number format covers the details.

When your application is approved, the IRS mails your number in a letter called a CP565 notice. Keep it somewhere safe. You’ll need the number on every US return you file and on forms such as W-8BEN.

Who needs an ITIN

You need an ITIN if you have a US federal tax purpose and can’t get an SSN. The reason boxes on Form W-7 show the groups the IRS has in mind:

Most people who apply from outside the US fall under box a or b. Typical cases: a freelancer or online seller with US income who has to file Form 1040-NR, someone with rental income from US property, or someone claiming a lower treaty rate on US income.

What an ITIN can and can’t do

An ITIN exists so you can deal with the US tax system. With one, you can:

• file a US federal tax return, such as Form 1040-NR, and claim a refund of tax that was withheld
• give a US taxpayer ID on forms that ask for one, including Form W-8BEN where a treaty claim requires it
• be listed as a spouse or dependent on someone else’s US return, where the rules allow
• give it where a US bank or platform asks for a US taxpayer ID. That’s their policy, not an IRS rule, and the IRS won’t issue an ITIN just so you can open an account

The IRS is explicit about the limits. An ITIN doesn’t:

• qualify you for Social Security benefits or the Earned Income Tax Credit
• give you immigration status or change the status you have
• authorize you to work in the US
• serve as identification outside the federal tax system

If you’re allowed to work in the US and can get an SSN, you should get an SSN instead. You can’t hold both.

ITIN, SSN and EIN compared

For closer comparisons, see ITIN vs SSN, ITIN vs EIN and the full list of US tax ID numbers.

How you get one

You apply with Form W-7. In most cases it goes in with a US federal tax return, such as Form 1040-NR, unless you qualify for one of the exceptions in the W-7 instructions. You also send documents that prove your identity and foreign status. A valid passport does both on its own.

There are three ways to submit it:

1. By mail to the IRS ITIN Operation in Austin, Texas, with your original documents or copies certified by the agency that issued them.
2. In person at an IRS Taxpayer Assistance Center that offers ITIN services. This option is only available in the US.
3. Through a Certifying Acceptance Agent, who can verify your passport so you don’t have to mail it.

The IRS says to allow 7 weeks for a decision, or 9 to 11 weeks if you apply from outside the US or between January 15 and April 30 (ITIN processing time). How to apply for an ITIN walks through every step.

When an ITIN expires

An ITIN doesn’t last forever. If it isn’t used on a US federal tax return for three tax years in a row, it expires on December 31 of the following year. An ITIN not used for tax years 2022, 2023 and 2024, for example, expired on December 31, 2025. To use it again, you renew it by filing a new Form W-7 with a tax return. ITIN renewal explains who needs to and how.

If you later become eligible for an SSN, apply for one and tell the IRS, so it can combine your tax records under the new number.